Abstract
The purpose of this paper is to provide a theistic account of the nature of mathematics. Theism, or the belief in the existence of God, is taken as axiomatic. Two common ways of viewing the nature of mathematical knowledge are discussed. The first view is that mathematics is a human creation. The second is that God created mathematics, and humans discover it. I propose a new position that unifies the two: God and the creations of God, are co-creators of mathematics.
